Search Results - subject_exact:"Annual accounts"

Finanzinstrumente im IFRS-Abschluss von Nicht-Banken : ein konkreter Leitfaden zur Bilanzierung und Offenlegung

Stauber, Jürgen - 2019 - 3., aktualisierte und erweiterte Auflage

Persistent link: https://ebtypo.dmz1.zbw/10011893622

E-Bilanz : theoretische Fundamente und praktische Anwendung

Sicherer, Klaus von; Čunderlíková, Eva - 2019 - 2., vollständig überarbeitete Auflage

Persistent link: https://ebtypo.dmz1.zbw/10011955409

Jahresabschluss, Kostenrechnung und Finanzierung im Krankenhaus : Grundlagen und Zusammenhänge verstehen

Schmola, Gerald - 2019

Persistent link: https://ebtypo.dmz1.zbw/10011931357

Beyond debits and credits : using integrated projects to improve students’ understanding of financial accounting

Porter, Jason C. - In: Journal of accounting education 46 (2019), pp. 53-71

Persistent link: https://ebtypo.dmz1.zbw/10011997031

Ethics and sustainability in accounting and finance, volume I

Çalıyurt, Kıymet (ed.) - 2019

Persistent link: https://ebtypo.dmz1.zbw/10011978777

Study on the accounting regime of limited liability micro companies : final study

Centre for European Policy Studies; LSE Enterprise; … - 2019

Persistent link: https://ebtypo.dmz1.zbw/10012037500

Basiswissen Bilanzanalyse : schneller Einstieg in Jahresabschluss, Bilanz und GuV

Heesen, Bernd - 2019 - 3. Auflage

Persistent link: https://ebtypo.dmz1.zbw/10012040075

Auditing financial statements in insurance enterprises : the case of Vietnam

Nguyen Thi Mai Anh; Thi Tam Le - In: Management science letters 9 (2019) 2, pp. 313-324

Persistent link: https://ebtypo.dmz1.zbw/10011992681

European financial systems 2019: proceedings of the 16th International Scientific Conference, Brno, Czech Republik June 24-25, 2019

Nešleha, Josef (ed.); Marek, Lukáš (ed.); … - International Scientific Conference "European financial …; … - 2019 - 1st edition

Persistent link: https://ebtypo.dmz1.zbw/10012204201

Bilanzanalyse und Kennzahlen : fallorientierte Bilanzoptimierung

Heesen, Bernd; Gruber, Wolfgang - 2018 - 6. Auflage

Persistent link: https://ebtypo.dmz1.zbw/10011740035

Cálculo de ganancias empresarias con ajuste por inflación o moneda extranjera : un enfoque desde las finanzas

Dapena, José P.; Corrado, Eduardo - 2018

Persistent link: https://ebtypo.dmz1.zbw/10011898715

Die digitale Bilanz - Der Weg zum standardisierten Abschlussdatenreporting in Deutschland

Meyer-Pries, Lars - 2018

Persistent link: https://ebtypo.dmz1.zbw/10011913592

Can clients of economically dependent auditors benefit from voluntary audit firm rotation? : an experiment with lenders

Booker, K. - In: Research in accounting regulation 30 (2018) 1, pp. 63-67

Persistent link: https://ebtypo.dmz1.zbw/10011916362

Determination of accounting manipulations in the financial statements using accrual based investment ratios

Gabrić, Dragan - In: Economic review : journal of economics & business 16 (2018) 1, pp. 71-81

The subject of this paper is research of an impact of accrual based investment ratios on the determination of accounting manipulations in the financial statements of the listed companies in the Federation of Bosnia and Herzegovina (FBiH). The main objective of this research is to identify the...

Persistent link: https://ebtypo.dmz1.zbw/10012012596

SMEs' use of financial statements for decision making : evidence from Pakistan

Akhtar, Shamim; Liu, Yanping - In: The journal of applied business research 34 (2018) 2, pp. 381-392

Persistent link: https://ebtypo.dmz1.zbw/10011868870

Oil price and banking sectors in gulf cooperation council economies before and after the global financial turmoil : descriptive analysis

Saif-Alyousfi, Abdulazeez Y.H.; Rohani Md Rus; Kamarun … - In: International Journal of Energy Economics and Policy : IJEEP 8 (2018) 6, pp. 89-101

Persistent link: https://ebtypo.dmz1.zbw/10011954080

Does IFRS make analysts more efficient in using fundamental information included in financial statements?

Pathiranage, Nandana P. W.; Jubb, Christine A. - In: Journal of contemporary accounting & economics 14 (2018) 3, pp. 373-385

Persistent link: https://ebtypo.dmz1.zbw/10011957350

IFRS compliance appraisal : evidence from Nigeria and Ghana

Okoye, Emma I.; Nwoye, Ugochukwu J. - In: Academic journal of economic studies 4 (2018) 4, pp. 19-27

Persistent link: https://ebtypo.dmz1.zbw/10011957672

The impact of the requirements of International Audit Standard No (300) : planning for Auditing Financial Statements on the quality of the audit report

Abu Saleem, Khalil - In: International journal of economics and finance 10 (2018) 12, pp. 19-36

Persistent link: https://ebtypo.dmz1.zbw/10011961022

Value relevance of proportionate consolidation versus the equity method : evidence from Hong Kong

So, Stella; Wong, Kar Shun; Zhang, Feida; Zhang, Xu - In: China journal of accounting research : CJAR 11 (2018) 4, pp. 255-278

Whether proportionate consolidation (PC) or the equity method (EM) provides more informative financial statements is a controversial issue. This study uses data from listed companies in Hong Kong to investigate the value relevance of the EM compared with PC during 2005-2008 when the local...

Persistent link: https://ebtypo.dmz1.zbw/10011932385

Is other comprehensive income reported in the income statement more value relevant? : the role of financial statement presentation

Lin, Steve; Martinez, Donel; Wang, Changjiang; Yang, Ya-wen - In: Journal of accounting, auditing & finance 33 (2018) 4, pp. 624-646

Persistent link: https://ebtypo.dmz1.zbw/10011934204

Determinant factor of the quality of financial statements and performance of the government by adding contextual factors : personal factor, system/administrative factor

Nirwana; Haliah - In: Asian journal of accounting research 3 (2018) 1, pp. 28-40

Persistent link: https://ebtypo.dmz1.zbw/10011940889

The quality of disclosure under IAS 38 in financial statements of entities listed on PSE

Novák, Michal - In: European financial and accounting journal : EFAJ 13 (2018) 2, pp. 31-44

There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence, this article focuses on such an examination within financial statements reported for 2015 by entities listed on PSE and investigates whether these reports meet the minimum...

Persistent link: https://ebtypo.dmz1.zbw/10011944743

Financial statement comparability and segment disclosure

Edmonds, Mark A.; Smith, David B.; Stallings, Matthew A. - In: Research in accounting regulation 30 (2018) 2, pp. 103-111

Persistent link: https://ebtypo.dmz1.zbw/10011947536

Factors affecting the use of accrual based financial statements for regional device organizations (OPD) of South Sumatera province

Maimunah, Mutiara; Kadir, Syamsurijal Abdul; Bastian, Indra - In: International journal of economics and financial issues … 8 (2018) 6, pp. 119-123

Persistent link: https://ebtypo.dmz1.zbw/10011996007

A note on the proprietary and entity perspectives in financial statements : the implications for two current controversial issues

Schmidt, Martin - In: Accounting in Europe 15 (2018) 1, pp. 134-147

Persistent link: https://ebtypo.dmz1.zbw/10011997686

Financial restatement research literature review

Mao, Yazhi - In: Modern economy 9 (2018) 12, pp. 2092-2103

Persistent link: https://ebtypo.dmz1.zbw/10011997763

Examining the relationship between rent and political expenditure : using rent information obtained from financial statements

Shimamoto, Mihoko - In: Journal of economics and political economy : JEPE 5 (2018) 2, pp. 194-208

Persistent link: https://ebtypo.dmz1.zbw/10011880253

Aggregate cost stickiness in GAAP financial statements and future unemployment rate

Rouxelin, Florent; Wongsunwai, Wan; Yehuda, Nir - In: The accounting review : a publication of the American … 93 (2018) 3, pp. 299-325

Persistent link: https://ebtypo.dmz1.zbw/10011880606

Der Jahresabschluss - eine praxisorientierte Einführung

Nickenig, Karin - 2018 - 2., durchgesehene Auflage

Persistent link: https://ebtypo.dmz1.zbw/10011882411

Assessing internal audit with text mining

Boskou, Georgia; Kirkos, Efstathios; Spathis, Charalambos T. - In: Journal of information & knowledge management : JIKM 17 (2018) 2, pp. 1850020-1-22

Persistent link: https://ebtypo.dmz1.zbw/10011888437

Does fair value accounting provide more useful financial statements than current GAAP for banks?

McInnis, John; Yu, Yong; Yust, Christopher G. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 257-279

Persistent link: https://ebtypo.dmz1.zbw/10011966808

Financial statements based bank risk aggregation

Li, Jianping; Wei, Lu; Lee, Cheng F.; Zhu, Xiaoqian; … - In: Review of quantitative finance and accounting 50 (2018) 3, pp. 673-694

Persistent link: https://ebtypo.dmz1.zbw/10011979270

Can XBRL detailed tagging of footnotes improve financial analysts' information environment?

Felo, Andrew J.; Kim, Joung W.; Lim, Jee Hae - In: International journal of accounting information systems 28 (2018), pp. 45-58

Persistent link: https://ebtypo.dmz1.zbw/10011844840

Impact of accounting information on financial statements to the stock price of the energy enterprises listed on Vietnam's stock market

Dang Ngoc Hung; Hoang Thi Viet Ha; Dang Thai Binh - In: International Journal of Energy Economics and Policy : IJEEP 8 (2018) 2, pp. 1-6

Persistent link: https://ebtypo.dmz1.zbw/10011848264

Fundamental analysis of banks : the use of financial statement information to screen winners from losers

Mohanram, Partha; Saiy, Sasan; Vyas, Dushyantkumar - In: Review of accounting studies 23 (2018) 1, pp. 200-233

Persistent link: https://ebtypo.dmz1.zbw/10011848291

Exploring how innovation strategies at time of crisis influence performance : a cluster analysis perspective

Ausloos, Marcel; Bartolacci, Francesca; Castellano, … - In: Technology analysis & strategic management 30 (2018) 4, pp. 484-497

Persistent link: https://ebtypo.dmz1.zbw/10011811249

Disclosure of financial statements and its effect on investor's decision making in Jordanian commercial banks

Saleh, Isam; Alghusain, Nawaf - In: International journal of economics and finance 10 (2018) 2, pp. 20-27

Persistent link: https://ebtypo.dmz1.zbw/10011814945

The value of a voluntary audit in debt financing: evidence from small privately held companies

Tervo, Sanna; Jokipii, Annukka - In: International journal of accounting, auditing and … 14 (2017) 4, pp. 291-314

Persistent link: https://ebtypo.dmz1.zbw/10011989408

Accounting Quality landwirtschaftlicher Unternehmen mit Tierbestand : eine empirische Analyse

Neuland, Jana - 2018

Die Rechnungslegungsqualität stellt seit jeher ein zentrales Element der Accounting-Forschung dar. In der Literatur bilden zumeist die Earnings Quality und die Disclosure Quality als unterschiedliche Dimensionen der Accounting Quality den Fokus der wirtschaftswissenschaftlichen Analysen....

Persistent link: https://ebtypo.dmz1.zbw/10011792859

Financial statements : analysis and reporting

Lessambo, Felix I. - 2018

Persistent link: https://ebtypo.dmz1.zbw/10011930338

The role of the forensic accountant in the detection of tax fraud in financial statements : a survey study in the Jordanian accounting and auditing offices and firms

Khersiat, Ola Mohammad - In: International journal of economics and finance 10 (2018) 5, pp. 145-153

Persistent link: https://ebtypo.dmz1.zbw/10011861910

Does other comprehensive income matter in credit-oriented systems? : analyzing the Italian context

Veltri, Stefania; Ferraro, Olga - In: Journal of international accounting auditing & taxation 30 (2018), pp. 18-31

Persistent link: https://ebtypo.dmz1.zbw/10011858749

Die Kapitalschutzfunktion des Jahresabschlusses nach dem BilMoG : Auswirkungen der Bilanzrechtsmodernisierung auf den kapitalgesellschaftsrechtlichen Kapital- und Gläubigerschutz

Schaub, Peter - 2018

Persistent link: https://ebtypo.dmz1.zbw/10011870302

Datenbankgestützte Rechnungslegungspublizität : ein Beitrag zur Evolution der Rechnungslegung

Gassen, Joachim - 2018

Rechnungslegung und Publizität stehen vor neuen Herausforderungen. Vor allem den Kapitalmarkt sollen sie mit entscheidungsrelevanten Informationen versorgen. In dieser Arbeit wird untersucht, inwiefern die bestehenden Strukturen dieser Aufgabe gerecht werden. Basierend auf der Unmöglichkeit,...

Persistent link: https://ebtypo.dmz1.zbw/10011928917

Bilanzpolitisches Verhalten bei der Umstellung der Rechnungslegung von HGB auf IFRS : eine empirische Untersuchung deutscher Unternehmen

Detert, Karsten - 2018

Mit der Verabschiedung der IAS-Verordnung im Jahr 2002 wurden kapitalmarktorientierte Mutterunternehmen mit Sitz innerhalb der EU dazu verpflichtet, ihren Konzernabschluss spätestens zum Ende des Geschäftsjahres 2005 bzw. 2007 nach den internationalen Rechnungslegungsvorschriften der IFRS...

Persistent link: https://ebtypo.dmz1.zbw/10011929203

Der Management Approach : Herausforderungen für Controller und Abschlussprüfer im Kontext der IFRS-Finanzberichterstattung

Maier, Michael Thomas - 2018

Der Management Approach ist ein zentrales Rechnungslegungsprinzip innerhalb der IFRS. Zunächst in den 1990er-Jahren in der Diskussion um die Segmentberichterstattung nach SFAS 131 eingeführt und später in IAS 14 übernommen, wird der Begriff Management Approach heute in einem weiteren...

Persistent link: https://ebtypo.dmz1.zbw/10011942950

Determinants influencing differences of financial statements under Vietnamese accounting and international accounting : the case of Vietnam

Duc Tai Do; Tran Manh Dung; Thi Ngoc Lan Nguyen; Duc … - In: Management science letters 8 (2018) 6, pp. 555-568

Persistent link: https://ebtypo.dmz1.zbw/10011847039

The impact of financial statement analysis on the profitability assessment (applied study of Kirkuk Company for producing constructional materials)

In: Studies and scientific researches / Economics edition / … 28 (2018), pp. 19-30

Persistent link: https://ebtypo.dmz1.zbw/10012009402

Handelsrechtliche Rechnungslegung : Jahresabschluss und Lagebericht mit Beispielen, Übungsaufgaben und Lösungshinweisen

Schäfer, Sven - 2020 - 1. Auflage

Persistent link: https://ebtypo.dmz1.zbw/10012038546